Conservatives are becoming increasingly skeptical about Obama’s plan given its large price tag. My colleagues at The Heritage Foundation have outlined an alternative proposal that would create or save 3.6 million jobs — nearly as many as Obama has outlined under his plan. The difference, however, would be its approach. Rather than boosting government spending for infrastructure projects, Congress would reduce tax rates on individuals, small businesses and corporations through 2013 and extend the 2001 and 2003 tax cuts.